WVC 11-1C-12
§11-1C-12. Board of equalization and review; assessments; board of
public works.
(a) As valuations of property in a county are completed to the
extent that a total valuation of property can be determined, such
valuation shall be delivered by the assessor to the county
commission, and the county commission, sitting as a board of
equalization and review, shall use such appraised valuations as a
basis for determining the true and actual value for assessment
purposes of the several classes of property.

(b) For the tax year subsequent to the end of the initial
valuation period in each county, and for each year thereafter, each
county shall implement a uniform assessment that is equal to sixty
percent of the most current appraised value for all real and
personal property situated within the county. Such implementation
shall be in accordance with provisions to be included in the plan
required by section seven of this article.

(c) Until such time as the uniform sixty percent assessment
required in subsection (b) is effected, the total assessed
valuation in each of the four classes of property shall not be less
than sixty percent nor more than one hundred percent of the
appraised valuation of each said class of property.

(d) The board of public works, in performing the duties
required in article six of this chapter relating to the assessment
of public service businesses, shall submit on or before the first
day of January, one thousand nine hundred ninety-one, a plan to the property valuation training and procedures commission for
implementing on or before the first day of July, one thousand nine
hundred ninety-four, and for each year thereafter, a uniform
assessment that is equal to sixty percent of the most current
valuation for all property valued by the board of public works.
Such plan shall be approved on or before the first day of July, one
thousand nine hundred ninety-one.

Note: WV Code updated with legislation passed through the 2015 Regular Session
The WV Code Online is an unofficial copy of the annotated WV Code, provided as a convenience. It has NOT been edited for publication, and is not in any way official or authoritative.